1
ACTION 21 (2010) Ltd
REPORT OF THE TRUSTEES AND DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2022
The Trustees present their report and the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
Reference and administration information
Charity name: Action 21 (2010) Ltd Also known as: Action 21 Charity registration number: 1136450 Company registration number: 07185413 Registered office and Re-Useful Centre Operational address: Unit 3 Milverton House Court Street Leamington Spa Warwickshire CV31 2BB
Directors/Trustees
The following served as Directors/Trustees during the year ended 31 March 2022
Belinda Pyke Chair Margaret Begg John Armstrong Resigned 25 July 2021 Chris Pollock Juliet Nickels Appointed 25 July 2021 Paula Raducan(Honorary Treasurer) Roger Twiney Jennifer Worrall
Company Secretary
Paula Raducan
The following were members of staff on 31 March 2022
Martin Smith General Manager Ashley Hopkins Shop Manager Daryl Davies Shop Manager Elizabeth Zeen Craft Club Leader
Independent Examiner
Burgis &Bullock, Chartered Accountants, 23-25, Waterloo Place, Royal Leamington Spa, Leamington Spa CV32 5LA
Bankers
Unity Trust Bank plc. Nine Brindley Place, Birmingham. B1 2HB
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ACTION 21 (2010) Ltd
REPORT OF THE TRUSTEES AND DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2022
Activities and charitable objects
Action 21’s vision is to reduce waste, promote reuse, increase knowledge and skills, and support its local communities in living more sustainably. Its formal charitable aims are to promote the protection and preservation of the environment for the public benefit by the promotion of waste reduction, re-use, reclamation, recycling, the use of recycled products and the use of surplus for the benefit of the inhabitants of the District of Warwick and its environs. To also advance the education and skills of the public in subjects related to sustainability, also in areas related to energy, food and transport.
The charity runs the Re-Useful Centre which has operated from 3 adjacent, leased units in Court Street, Leamington Spa since January 2015. Action 21 also leases a local railway arch, which accommodates a bike workshop.
The Re-Useful Centre receives donations of goods from the public that would otherwise go to waste (principally landfill) and enables the items to be purchased and re-used. During the year under review the facility has saved over 50 tonnes of donated items from landfill.
In order to increase re-use, the charity undertakes refurbishment of bicycles and some items of furniture to ensure items are of an adequate standard for sale. Hundreds of donated bikes are refurbished and sold each year, thereby providing a means of affordable sustainable transport for the local community.
Action 21 also tests electrical equipment for resale, allowing re-use of items that would otherwise be scrapped. Donated items which cannot be sold are broken down and sold for scrap, re-used, recycled or sold on to other companies for upcycling.
Action 21 intends to continue to run projects in the key theme areas of re-use, sustainable transport and education. The charity engages with a wide number of volunteers who deliver these activities. Some volunteers are drawn from vulnerable and disadvantaged groups who benefit from the vocational experience, training and social interaction.
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Action 21 runs a regular fortnightly group called ‘Craft Club’ at The Sydni Centre which is a “skill share” activity.
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The annual Leamington Peace Festival in July 2021 was cancelled and Action 21 did not run its stall which would normally sell a variety of items including; second hand goods, vintage clothing, renovated bicycles and up-cycled furniture.
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Action 21 promoted and took part in Eco Fest in September 2021. This annual event highlights the work of local environmental groups and sustainability charities.
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Action 21 supports a number of organisations by donating items from the Re-Useful Centre including; Operation Christmas Child (helping to fill shoe boxes for needy children in Romania and Ukraine, OWNBOOKS (a book recycling project to help young children without books at home), Vision Aid Overseas (an organisation recycling unwanted spectacles).
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Exceptionally, two days’ income (£1553) was donated to the Ukraine relief effort.
Volunteers
Volunteers are an essential resource for Action 21. As well as participating in the operation of the Re-Useful Centre they provide valued support for the charity’s other projects. Around 50 regular volunteers support the operation of the Re-Useful Centre together with Action 21’s administrative, communications and marketing activities.
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ACTION 21 (2010) Ltd
REPORT OF THE TRUSTEES AND DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2022
Marketing/Communications
The key aims of Action 21 are to maintain and expand public awareness of Action 21’s projects and activities; to promote the Re-Useful Centre in order to increase donations and purchases; to promote volunteering opportunities in order to recruit new volunteers; and to publicise events in order to increase event attendance.
Action 21’s website features volunteer profiles. Action 21’s Facebook, Twitter and Instagram pages promote the day-to-day activities at the Re-Useful Centre and forthcoming events.
Public benefit
The trustees consider they have complied with their duty to have due regard to the guidance on public benefit, as published by the Charity Commission, in exercising their powers and duties.
Financial review of 2021/2022 and future financial outlook
The financial statements show that a surplus of £40,751 was incurred in the year to 31 March 2022. This was in excess of expectations and resulted in an increase in our general reserves (unrestricted funds) to £110,006.
Overall income from all sources in the year amounted to £188,770. The income from donations included a government grant via the local council. Expenditure in the year at £148,019.
The Court Street leases have two years to run, expiring on 30 June 2024. There remains significant uncertainty over the future use of these sites due to potential nearby development activity and this continues to overshadow the operation. We continue to explore possible alternatives.
Although the financial situation has recovered well after the Covid related closures, the experience of the 2020/21 financial year showed our vulnerability and highlighted the need to maintain adequate reserve levels.
Each of these risks present threats to the charity’s ability to operate, even in the short term.
Reserves policy
Total reserves for the year amounted to £113,544 (including restricted funds of £3,588) 2021: £72,793 (2021 : £3,588).
The Board of Trustees has adopted a policy that unrestricted funds should be held as reserves at a level that equates to a minimum of three months’ unrestricted expenditure. This would enable the charity to continue to operate, if unrestricted income ceased to be received or was significantly reduced, whilst consideration was given as to how to respond to the new circumstances. It would allow the charity to meet redundancy and lease obligations should it cease operations. The unrestricted reserves at 31 March 2022 equated to 4.5 months of normal unrestricted expenditure.
Members of the Board
Members of the Board are trustees for the purpose of charity law; trustees who served during the year covered by this report are set out on page 1.
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ACTION 21 (2010) Ltd
REPORT OF THE TRUSTEES AND DIRECTORS
FOR THE YEAR ENDED 31 MARCH 2022
Structure, governance and management
Action 21 (2010) is a charitable company limited by guarantee and does not have a share capital. It was incorporated on 10 March 2010 and registered as a charity on 18 June 2010. Action 21 (2010) took over the assets and liabilities of its predecessor company, Action 21 (registered number 4150006), on 1 August 2010.
The governing document of Action 21 (2010) is its Memorandum and Articles of Association which were signed on 2 March 2010. The charity’s trustees are also Directors of the Company. One third of the trustees retire by rotation at each Annual General Meeting. A retiring trustee is eligible for re-election.
The Board normally meets bi-monthly and is responsible for the strategic direction and policies of the charity. These meetings were held via Zoom during financial year covered by the report because of the Covid 19 risk. The General Manager attends all Board meetings and is responsible for running the charity. Individual Board members take on additional roles to support the General Manager in relation to finance, human resources, recycling and fund raising.
Trustee appointment, induction and training
Individuals expressing an interest in becoming a trustee meet the General Manager and/or Chair and are then invited to attend a Board meeting before deciding whether to formally apply. The Board decides at its next meeting whether to co-opt the applicant, pending ratification at the next Annual General Meeting. Newly co-opted trustees are encouraged to visit the charity’s premises to experience how the charity operates and to meet staff and volunteers. They are also given a copy of the last Annual Report and Financial Statements and copies of minutes of recent Board meetings. During the financial year covered by this report, Rachel Barnett was co-opted.
Risk review
During the year the Board again reviewed the major risks to which it is exposed and identified systems or procedures to manage those risks. The Board considers that insurance cover and reserves are adequate to ensure the continued operation or orderly closure of the charity in the event of the occurrence of any unexpected incident.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the Board of Trustees on 12 July 2022 and signed on its behalf by:
Belinda Pyke (Jul 12, 2022, 8:13pm) Belinda Pyke
Chair/Director/Trustee
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ACTION 21 (2010) Ltd
INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2022
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2022 which are set out on pages 6 to 11.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
W A Hubbard
Wende Hubbard (Jul 12, 2022, 10:08pm) W Hubbard
Date:
12 Jul 2022
FCCA
BURGIS & BULLOCK Chartered Accountants 23-25 Waterloo Place Leamington Spa CV32 5LA
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ACTION 21 (2010) Ltd
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING SUMMARY INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022
| Unrestricted Restricted Notes Funds Funds £ £ Income from: Donations and legacies 4 19,078 - Charitable activities 5 - - Other trading activities 6 168,083 1,553 Investments 7 56 - Total 187,217 1,553 Expenditure on: Raising funds 8 146,466 - Charitable activities 9 - 1,553 Total 146,466 1,553 Net income/(expenditure) Reconciliation of funds 40,751 - Total funds brought forward 69,255 3,538 Total funds carried forward 110,006 3,538 |
Total 2022 £ 19,078 - 169,636 56 188,770 146,466 1,553 148,019 40,751 72,793 113,544 |
Total 2021 £ - 17,515 114,197 65 131,777 142,469 500 142,969 (11,192) 83,985 72,793 |
|---|---|---|
The notes on pages 8 to 12 form an integral part of these financial statements.
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ACTION 21 (2010) Ltd
BALANCE SHEET AT 31 MARCH 2022
| Note TANGIBLE FIXED ASSETS 10 CURRENT ASSETS Debtors 11 Cash at bank and in hand 12 CREDITORS Amounts falling due within one year 13 NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted funds Restricted funds 14 |
2022 £ £ 2,361 117,064 119,425 (5,881) 113,544 113,544 110,006 3,538 113,544 |
£ 2,081 79,952 82,033 (9,240) |
2021 £ 72,793 72,793 69,255 3,538 72,793 |
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|---|---|---|---|---|
The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors and trustees acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of the accounts.
The financial statements were approved by the Trustees on 12 July 2022 and were signed on its behalf by:
Belinda Pyke (Jul 12, 2022, 8:13pm) Belinda Pyke, Chair/Director/Trustee
Paula Raducan (Jul 12, 2022, 8:12pm) Paula Raducan, Honorary Treasurer/Director/Trustee
Companies House No : 07185413
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ACTION 21 (2010) Ltd
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
1. General information and basis of preparation
Action 21 (2010) is a private company, limited by guarantee, registered in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are to promote the protection and preservation of the environment for the public benefit by the promotion of waste reduction, re-use, reclamation, recycling, the use of recycled products and the use of surplus for the benefit of the inhabitants of the district of Warwick and its environs. To also advance the education and skills of the public in subjects related to sustainability in areas related to energy, food and transport.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling (£) which is the functional currency of the charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated .
2. Accounting policies
Fund accounting
Unrestricted funds are those available at the discretion of the trustees in furtherance of the charitable aims of the Charity.
Restricted funds are those available solely for the specific purposes of the donors.
Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.
Grants and legacies are accounted for when all the conditions for receipt have been met. Income from trading activities represents sales generated by re-use operations.
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It includes attributable VAT which cannot be recovered. Expenditure has been attributed to raising funds and charitable activities as appropriate.
Tangible fixed assets
Assets costing more than £500 are capitalised at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided at an annual rate of 20% (25% for the van) on a straight line basis in order to write the value of each asset off over its estimated useful life.
Financial Instruments
The charity has elected to apply the provisions of Section 11of FRS 102 'Basic Financial instruments' to all of its financial instruments. Financial instruments are recognised in charity’s balance sheet when The charity becomes party to the contractual provisions of the instrument.
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ACTION 21 (2010) Ltd
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
2. Accounting policies - continued
Basic financial assets
Basic financial assets include debtors, cash and bank balances. Debtors, cash and bank balances are measured at transaction price including transaction costs .
Basic financial liabilities
Basic financial liabilities are creditors and accruals which are measured at transaction price (cash or expected settlement amount).
Operating leases
Costs in respect of operating leases are charged in arriving at the operating surplus on a straight-line basis over the lease term.
Pension Scheme
The charity operates a defined contribution pension scheme. Contributions payable in a year are included in expense in the Statement of Financial Activities.
3. Net income
| 3. Net income Net income is stated after charging: Operating lease costs Trustees remuneration and other benefits Independent examiners fee 4. Donations and legacies Unrestricted Restricted Funds Funds £ £ Donations CJRS claimed Government COVID grants Voluntary Sector grant fund 264 1,728 4,586 12,500 19,078 - - - - - |
2022 2021 £ £ 28,823 31,078 - - 4,020 3,090 Total Total 2022 2021 £ £ 264 1,728 4,586 12,500 19,078 - - - - - |
|---|---|
The Coronavirus Job Retention Scheme (CJRS) is a government scheme set up to cover certain employment costs for employees who have been unable to work due to COVID-19.
| Unrestricted Restricted Funds Funds £ £ 5. Charitable activities Grants received - - 6. Other trading activities Re-Useful Centre sales 168,083 1,553 Emporium sales - - Governments grant - - 168,083 1,553 7. Investments Interest 56 |
Total 2022 £ - 169,636 - - 169,636 56 |
Total 2021 £ 17,515 60,102 2,367 51,728 114,197 65 |
|---|---|---|
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ACTION 21 (2010) Ltd
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| 8. Raising funds Unrestricted Funds £ Restricted Funds £ Staff costs 74,313 - Training, recruitment, and DBS costs 695 - Volunteers’ expenses 5,232 - Electricity and water 3,935 - Vehicle costs 2,620 - Rent, rates, and insurance 33,688 - Telephone, office and marketing costs 850 - Website, software and payroll costs 3,616 - Reuse shop, bikes and other costs 5,839 - Building maintenance and other premises 1,834 - Independent examiners fee &other costs 4,020 - Legal & other professional costs - - Craft Club Protective clothing Credit Card and Bank Charges Bad debts 1,080 5,435 3,229 80 - - - - - 146,466 - 9. Charitable activities Donations given - 1,553 |
Total Funds £ 74,313 695 5,232 3,935 2,620 33,688 850 3,616 5,839 1,834 4,020 - 1,080 5,435 3,229 80 146,466 1,553 |
Total Funds £ 70,971 - 2,378 5,689 2,648 35,553 2,236 4,416 6,840 4,403 3,090 13 - 4,232 - - 142,469 |
Total Funds £ 70,971 - 2,378 5,689 2,648 35,553 2,236 4,416 6,840 4,403 3,090 13 - 4,232 - - 142,469 |
|---|---|---|---|
500 |
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ACTION 21 (2010) Ltd
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| 10. Tangible fixed assets Cost At 1 April 2021 and at 31 March 2022 Depreciation At 1 April 2021 Charge for the year At 31 March 2022 Net book value At 31 March 2022 11. Debtors Trade debtors Prepayments and accrued income 12. Cash at bank, in hand and in transit Unity Trust Bank Cash in hand & in transit Other funds 13. Creditors falling due within one year Trade creditors Social security and other taxes Accruals |
|
|---|---|
12
ACTION 21 (2010) Ltd
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
| 14. Restricted Funds | Funds | Income | **Expenditure ** | **Transfers ** | Funds |
|---|---|---|---|---|---|
| Brought | Carried | ||||
| Forward | Forward | ||||
| £ | £ | £ | £ | £ | |
| Warwick University (RAWKUS) in 2019 | 3,538 | - | - | - | 3,538 |
| Ukraine appeal |
- | 1,553 | (1,553) | - | - |
| 3,538 | 1,553 | (1,553) | - | 3,538 | |
| 15. Analysis of net assets between funds | Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | |||
| £ | £ | £ | |||
| Tangible fixed assets | - | - | - | ||
| Net current assets | 110,006 | 3,538 | 114,544 | ||
| Fund balances | 110,006 | 3,538 | 114,544 | ||
| 16. Staff costs | 2022 | 2021 | |||
| £ | £ | ||||
| Salaries | 70,757 | 68,855 | |||
| Employer’s national insurance costs | 1,830 | 1,010 | |||
| Employer’s pension contributions | 1,726 | 1,106 | |||
| 74,313 | 70,971 |
The average number of persons employed by the charity during the year was 4 (2021: 4). No employee received emoluments of more than £60,000 (2021 – none).
17. Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
Not later than one year Later than one and not later than five years |
2022 £ 3,467 30,800 34,267 |
2019 £ 11,509 - 11,509 |
|---|---|---|
18. Purpose of restricted funds
This funding was granted by Warwick University (RAWKUS) in 2019 to provide assistance to schools in the area during annual Green Week and/or similar initiatives. During the year the charity donated £1,553 to the Ukraine DEC appeal.
19. Transactions with trustees
There have been no material transactions with trustees and no expenses have been paid (2021 – none).
20. Related party transactions
There were no material related party transactions during the period (2021 – none).
Issuer
Burgis & Bullock
Document generated Tue, 12th Jul 2022 8:47:16 BST
Document fingerprint 429b886a7858610774aac1312b8bbe30
Parties involved with this document
Document processed
Party + Fingerprint
Tue, 12th Jul 2022 20:12:00 BST Tue, 12th Jul 2022 20:13:34 BST Tue, 12th Jul 2022 22:08:55 BST
Paula Raducan - Signer (7779e1dee716e4baedcc57c51ba2220d) Belinda Pyke - Signer (bd5ac2173e79407f4d1036647733c6e0) Wende Hubbard - Signer (8fc7d48fd4ccae509ef6cf845cfe6495)
Audit history log
Date
Action
Tue, 12th Jul 2022 22:08:58 BST Tue, 12th Jul 2022 22:08:55 BST Tue, 12th Jul 2022 22:08:55 BST Tue, 12th Jul 2022 22:06:41 BST Tue, 12th Jul 2022 21:19:24 BST Tue, 12th Jul 2022 21:19:20 BST Tue, 12th Jul 2022 21:05:25 BST Tue, 12th Jul 2022 21:05:04 BST Tue, 12th Jul 2022 21:05:01 BST Tue, 12th Jul 2022 20:13:48 BST Tue, 12th Jul 2022 20:13:42 BST Tue, 12th Jul 2022 20:13:36 BST Tue, 12th Jul 2022 20:13:35 BST Tue, 12th Jul 2022 20:13:34 BST
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Paula Raducan viewed the envelope. (18.132.124.34) Document emailed to pykebelinda@gmail.com (3.8.208.118) Sent the envelope to Belinda Pyke (pykebelinda@gmail.com) for signing. (18.132.124.34) Paula Raducan signed the envelope. (18.132.124.34) Paula Raducan viewed the envelope. (18.132.124.34) Paula Raducan opened the document email. (147.147.51.127) Paula Raducan opened the document email. (147.147.51.127) Paula Raducan opened the document email. (66.249.93.194) Paula Raducan opened the document email. (66.249.93.198) Paula Raducan opened the document email. (66.249.93.220) Document emailed to paula@action21.co.uk (18.130.169.93) Sent the envelope to Paula Raducan (paula@action21.co.uk) for signing. (89.255.128.101)
Wende Hubbard has been assigned to this envelope (89.255.128.101) Belinda Pyke has been assigned to this envelope (89.255.128.101) Paula Raducan has been assigned to this envelope (89.255.128.101)
Document generated with fingerprint 429b886a7858610774aac1312b8bbe30 (89.255.128.101) Document generated with fingerprint 8d7496efa094c172101dae027410e614 (89.255.128.101) Envelope generated by Emma Sawyer (89.255.128.101)